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CREATE TABLE [dbo].[YourTable](
    [Data] [decimal](18, 8) NOT NULL
);


WITH Nums AS
(
SELECT number 
FROM master..spt_values
WHERE type='P' AND number > 0
), Vals As
(
SELECT *
FROM (VALUES
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(1,0.05777778),
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) V(Count,Data))
INSERT INTO  [dbo].[YourTable]
SELECT Data
FROM Vals
JOIN Nums ON number <= Count

DECLARE @Percent DECIMAL(2,2) = 0.2;   

WITH T AS
(
SELECT [Data],
       CAST(@Percent * COUNT(*) OVER() AS INT)/2 AS NumToExclude,
       ROW_NUMBER() OVER (ORDER BY [Data] ASC) AS RNAsc,
       ROW_NUMBER() OVER (ORDER BY [Data] DESC) AS RNDesc
  FROM [dbo].[YourTable]
  WHERE [Data] IS NOT NULL
)
SELECT AVG([Data])
FROM T
WHERE RNAsc > NumToExclude AND RNDesc > NumToExclude;

WITH T AS
(
SELECT [Data],
       COUNT(*) OVER() AS cnt,
       CAST(@Percent * COUNT(*) OVER() AS INT)/2 AS NumToExclude,
       ROW_NUMBER() OVER (ORDER BY [Data] ASC) AS RN
  FROM [dbo].[YourTable]
  WHERE [Data] IS NOT NULL
)
SELECT AVG([Data])
FROM T
WHERE RN > NumToExclude AND RN <= cnt - NumToExclude;